Audit Analytics for Equity Analysts Lee Kaplan, CFA, CPA, is an equity analyst at Kestrel Investment Management Corporation, an institutional small cap value manager located in the San Francisco Bay Area which benchmarks to the Russell 2000 value index. He … Continue reading
Monthly Archives: October 2018
SOX 404 Disclosures: A Fourteen Year Review
The Sarbanes-Oxley Act of 2002 was passed by Congress to better protect investors. Section 404 of this act (SOX 404) requires companies to review their internal controls over financial reporting (ICFR) and declare whether they are “effective” or “ineffective”. In … Continue reading